RS 12:1606 Tax filing requirements - Louisiana Statutes

§1606.  Tax filing requirements

Short period tax returns must be filed for the converting entity if the converted entity's tax classification is different than the converting entity's tax classification.  All items of income, gain, loss, deduction, and credit shall be reported on the short return in accordance with the entity's tax classification during the short period.

Acts 2006, No. 153, §1, eff. June 2, 2006.